New South Wales Consolidated Acts

MOTOR VEHICLES TAXATION ACT 1988 - SECT 15

15 Recovery of tax

(cf Act No 34, 1949, s 13)
The amount of tax imposed in respect of a motor vehicle is a debt due to the Crown and, except as provided by section 19 (2), is recoverable in a court of competent jurisdiction by the Authority from the person liable to pay the tax.